During a year in which you are part resident – either because you are departing Australia or returning to Australia – you should answer the question “Are you an Australian resident?” in the affirmative (Yes) and then include the date of departure or return at the A2 Part-year tax free threshold question on your income tax return.

The Tax Office will then calculate your tax free threshold on a pro-rata basis.

The current tax free threshold for resident taxpayers is $18,200.  That means if you were in Australia for 3 months of the tax year (i.e. to 30 September) then you will get the benefit of $18,200 x 3 ÷ 12 = $4,550 as your pro rata tax free threshold.

The income you should include in your income tax return is your worldwide income up to the date of departure and your Australian sourced income while non-resident.